ONLINE-ONSITE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ONLINE-ONSITE
Largest movements
- Receivables within one year -€9,756
down €9,756 (-49.3%), from €19,795 to €10,039
of which Other amounts receivable: -€5,601
- Cash -€4,745
down €4,745 (-3.6%), from €132,391 to €127,646
mainly Other debts (-€23,236) and Tax, wage and social debts (-€5,283)
- Other debts -€23,236
down €23,236 (-100%), from €23,236 to €0
- Reserves +€14,126
up €14,126 (+14.2%), from €99,440 to €113,566
- Tax, wage and social debts -€5,283
down €5,283 (-86.6%), from €6,097 to €814
- Other operating charges +€4,194
up €4,194 (+840%), from €499 to €4,693
- Gross operating margin -€3,490
down €3,490 (-12.0%), from €29,002 to €25,512
- Taxes +€507
up €507 (+8.3%), from €6,097 to €6,604
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,186 | €137,685 | -€14,500 | -9.5% |
| Current assets | 29/58 | €152,186 | €137,685 | -€14,500 | -9.5% |
| Amounts receivable within one year | 40/41 | €19,795 | €10,039 | -€9,756 | -49.3% |
| Trade receivables | 40 | €10,677 | €6,522 | -€4,155 | -38.9% |
| Other amounts receivable | 41 | €9,118 | €3,517 | -€5,601 | -61.4% |
| Cash at bank and in hand | 54/58 | €132,391 | €127,646 | -€4,745 | -3.6% |
| Total equity and liabilities | 10/49 | €152,186 | €137,685 | -€14,500 | -9.5% |
| Equity | 10/15 | €114,440 | €128,566 | +€14,126 | +12.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €99,440 | €113,566 | +€14,126 | +14.2% |
| Distributable reserves | 133 | €99,440 | €113,566 | +€14,126 | +14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,746 | €9,119 | -€28,627 | -75.8% |
| Amounts payable within one year | 42/48 | €37,746 | €9,119 | -€28,627 | -75.8% |
| Trade debts | 44 | €8,413 | €8,305 | -€108 | -1.3% |
| Suppliers | 440/4 | €8,413 | €8,305 | -€108 | -1.3% |
| Taxes, remuneration and social security | 45 | €6,097 | €814 | -€5,283 | -86.6% |
| Taxes | 450/3 | €6,097 | €814 | -€5,283 | -86.6% |
| Other amounts payable | 47/48 | €23,236 | €0 | -€23,236 | -100% |
| Other operating charges | 640/8 | €499 | €4,693 | +€4,194 | +840% |
| Gross operating margin | 9900 | €29,002 | €25,512 | -€3,490 | -12.0% |
| Operating profit (loss) | 9901 | €28,502 | €20,818 | -€7,684 | -27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €123 | €89 | -€35 | -28.3% |
| Recurring financial charges | 65 | €123 | €89 | -€35 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €28,379 | €20,730 | -€7,649 | -27.0% |
| Income taxes | 67/77 | €6,097 | €6,604 | +€507 | +8.3% |
| Profit (loss) for the period | 9904 | €22,282 | €14,126 | -€8,155 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,282 | €14,126 | -€8,155 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.